SURARCHITH, D. N. K. . A comparative study of cost approach on implementation of HRA system in India and Kurdistan region of Iraq – A special reference to process industry. The journal of contemporary issues in business and government, [S. l.], v. 27, n. 2, p. 679–683, 2021. Disponível em: https://cibgp.com/au/index.php/1323-6903/article/view/976. Acesso em: 5 jan. 2025.